Form 92A205 is a new Internal Revenue Service (IRS) form that was released on October 1, 2018. The form is used by employers to report wages and other compensation paid to foreign workers who are in the United States on an H-1B visa. Employers must submit Form 92A205 to the IRS within 31 days of the date the wages were paid. Failure to comply with this requirement may result in fines and other penalties. The release of Form 92A205 comes as no surprise, given the Trump administration's crackdown on immigration. The new form will help the IRS track down employers who are abusing the H-1B visa program by hiring foreign workers at below-market rates. So far, the Trump administration has made it more difficult for employers to hire foreign workers, including through increased scrutiny of H-1B applications and tougher requirements for obtaining work visas. Form 92A205 is just one more tool that the IRS can use to enforce immigration laws and protect American jobs. Employers should fam
Question | Answer |
---|---|
Form Name | Form 92A205 |
Form Length | 4 pages |
Fillable? | No |
Fillable fields | 0 |
Avg. time to fill out | 1 min |
Other names | ky form short, ky inheritance, kentucky inheritance tax return short form, ky inheritance tax |
92A205
Commonwealth of Kentucky
DEPARTMENT OF REVENUE
Kentucky Inheritance
Tax Return
(Short Form)
FOR DEPARTMENT USE ONLY
|
4 |
6 |
|
|
__ __ __ __ __ __ / __ __ / __ __ / __ __ __ __ |
||||
Account Number |
Tax |
Mo |
Year |
This form is designed for small, uncomplicated estates. Requirements for use of this
(4)no real or personal property was transferred with a retained life interest, (5) the decedent did not possess any power to appoint any real or personal property or have the use of any qualified terminable interest property, and (6) the decedent had not received any real or personal property from another decedent within five years and paid inheritance tax on the property. Pursuant to KRS 140.190, the beneficiaries as well as the personal representative(s) may be held personally liable for the tax.
Return Status (check one):
Original Return
Amended
Amended
Decedent’s Name Last |
First |
|
|
|
|
Middle Initial |
Date of Death |
|
||
|
|
|
|
|
|
|
|
|
|
|
Social Security Number |
Occupation (If decedent was |
|
Age at |
|
Cause of Death |
HR Code Number (if known) |
||||
|
|
retired at death, state occu- |
|
Death |
|
|
|
|
|
|
|
|
pation prior to retirement.) |
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
Residence (Domicile) at Time of Death |
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|
|
|
|
Number and Street |
City |
|
|
State |
ZIP Code |
County |
|||
Name and Address of Executor/Administrator/Beneficiary |
|
Name and Address of Preparer |
|
|||||||
|
|
|
|
|
|
|
|
|
|
|
Exec |
|
|
|
|
Atty |
|
|
|
||
Admr |
|
|
|
|
CPA |
|
|
|
||
_______ |
|
|
|
|
_______ |
|
|
|
||
|
|
|
|
|
|
|
|
|
||
Did the decedent have a will? No Yes If Yes, attach a copy of the will. |
|
|
||||||||
Did the decedent have a trust agreement? No Yes |
If Yes, attach a copy of the trust agreement. |
Net Estate (from page 2) ......................................................................................................................
Inheritance tax due from Section III on reverse side .........................................................................
Discount of 5% from tax if paid within 9 months from death...........................................................
Total Tax Due ........................................................................................................................................
Interest and Penalty
Interest for late payment (see general information) ...............................................................................
Late filing penalty (see general information)...........................................................................................
Late payment penalty (see general information) ....................................................................................
Total due (tax plus interest and penalties, if applicable) .........................................................................
Total previously paid ..................................................................................................................................
Balance due/Refund ..................................................................................................................................
$
$
–
$
$
$
$
$
$
$
Attach check payable to “Kentucky State Treasurer” to this return and mail to
Kentucky Department of Revenue, Frankfort, KY 40620
Under criminal penalties, I declare that this return, including accompanying |
documents, has been examined by me, and |
|||||||||||||||
✍ is, to the best of my knowledge and belief, true, correct and complete. |
|
|
|
|
|
|
|
|
|
|||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
( |
) |
|
Signature of Executor/Administrator/Beneficiary |
|
|
Social Security Number |
|
|
|
|
Date |
|
|
Telephone Number |
|||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
( |
) |
|
|
|
|
|
|
|
|
|
Signature of Preparer |
Date |
Telephone Number |
SECTION |
92A205 |
|
List all items which decedent owned or in which the decedent had an interest. Complete Form 92A204, Real Estate Valuation Information Form, for each parcel of real estate. For stocks and bonds, a balance sheet, at a date nearest the decedent’s death, together with a statement of net earnings and dividends paid for the
Description and Location
of Real or Personal Property
Ownership (Check or fill in applicable blocks)
Indi- |
|
|
Joint |
|
|
Survivorship |
Date |
Name of |
|||
vidual |
|||||
REQUIRED |
Placed in |
||||
|
|||||
|
Joint Names |
||||
|
|
|
|||
|
With |
Without |
REQUIRED |
|
|
|
|
|
|
|
Fair Cash
Value of 100%
Interest at
Date of Death
Decedent’s
Interest
TOTAL GROSS ESTATE |
$ _________________________ |
|
|
|
|
|
SECTION |
|
Funeral expenses |
$ ______________________________ |
|
Monument |
$ ______________________________ |
|
Cemetery lot and maintenance of lot |
$ ______________________________ |
|
Subtotal (not to exceed $5,000) |
$ _________________________ |
|
Personal representatives’ commissions |
$ _________________________ |
|
Attorneys’ fees |
$ _________________________ |
|
Appraisers’ fees and court costs |
$ _________________________ |
|
Mortgages and liens (decedent’s share) |
$ _________________________ |
|
Other debts of decedent (itemize only if total debts exceed $500): |
|
|
__________________________________________________________________________________________ |
$ _________________________ |
|
__________________________________________________________________________________________ |
$ _________________________ |
|
__________________________________________________________________________________________ |
$ _________________________ |
|
__________________________________________________________________________________________ |
$ _________________________ |
|
TOTAL DEDUCTIONS |
$ _________________________ |
|
NET ESTATE (Total Gross Estate Less Total Deductions) (enter on page 1) |
$ _________________________ |
|
|
|
|
92A205
SECTION
List Names of Heirs and Beneficiaries or Exempt |
Social Security |
Relationship |
|
|
|
|
Organizations. Itemize shares of property received. |
Age |
Distributive Share |
Tax |
|||
Number |
(If Any) |
|||||
(See General Information) |
|
|
|
|||
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
$ |
$ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total distributive shares (must equal net estate) |
$ |
Total Inheritance Tax Due (enter on page 1) |
|
|
$